Legal Opinion
Wages v. Michelin Tire Corporation
Supreme Court of Georgia
Decided February 4, 1975No. 29171PublishedCited by 8 opinions
1Opinion of the Court
Gunter, Justice.
This appeal involves a complicated federal constitutional question. Gwinnett County, Georgia assessed an ad valorem tax against Michelin’s inventory held in its warehouse on January 1,1972, and January 1, 1973. Michelin contended that the imposition of the tax by the county violated Art. I, Sec. 10, Clause 2 of the Federal Constitution, which states in part: "No state shall, without the consent of the Congress, lay any imposts or duties on any imports or exports, except what may be absolutely necessary for executing its inspection laws . . .” Code § 1-135. The trial court…
2Cases cited16 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Hooven & Allison Co. v. EvattSupreme Court of the United States · 1945
- Low v. AustinSupreme Court of the United States · 1872
- May v. New OrleansSupreme Court of the United States · 1900
- Department of Revenue v. James B. Beam Distilling Co.Supreme Court of the United States · 1964
11 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Michelin Tire Corp. v. WagesSupreme Court of the United States · 1976
- City of Farmers Branch v. Matsushita Electric Corp. of AmericaCourt of Appeals of Texas · 1975
- Michelin Tire Corp. v. County of San MateoCalifornia Court of Appeal · 1976
- Seabrook Corp. v. Chatham County Board of EqualizationCourt of Appeals of Georgia · 1990
- City of Farmers Branch v. American Honda Motor Co.Court of Appeals of Texas · 1975
3 more not listed; retrieve them via the Exa API.